| As an important material carrier for bearing and seeing the development of human civilization,cultural heritage proves to be the common treasure of all mankind.Against the backdrop of globalization,the way of protecting and making sustainable use of cultural heritage scientifically and rationally has become the task and responsibility that all governments and citizens all over the world are faced with and require to shoulder.Immovable cultural relics is an important component of ’cultural heritage,and China has immovable cultural relics with great value,the number of listedimmovable cultural relics is about 760,000,and its area accounts for about 0.9%of China totalland area.Due to the close attachment of immovable cultural relicstolandresourcesin an inseparable fashion,the high-speed economic development,population explosion and urbanization process since China’s reform and opening up tend to incur irreconcilable conflicts with the protection of immovable cultural relics.Meanwhile,with the gradual rise of cultural relics tourism in recent years,the commercial value of immovable cultural relics towards tourism resources has become an increasing concern,and inpractical development of tourism,immovable cultural relics gradually have already been operated and managed as a businessasset.However,improper operation and disordered capitalization process without supervision have turned cultural relics tourism into another factor threatening the safety of immovable cultural relics.In addition,the absence of institutional construction and systemic security pertinent topublic property right and income distribution passed the interests of the state as the owner of immovable cultural relics into others.As immovable cultural relics which is highly similar to the natural resources,the reform of its capitalization process and management system lags far behind the ecological civilization institutional reform relevant to natural resources which is currently vigorously promoted in China.The relevant researches on the capitalization of China’s immovable cultural relicsare almost a blank in domestic academic circles.This research attempts to center on the core issue of China’s immovable cultural relics assets for the purpose of conforming to the needs of deepening the reform,innovating the idea as to the protection and utilization of immovable cultural relics,promoting the orderly capitalization process,embedding immovable cultural relics into the China’s state-owned assets,compensating the absence of public property right to achieve its revenue sharing by all people,and in the meanwhile implementing the government consolidated financial reporting system and the government balance sheet in cultural relics department.Based on related concepts of immovable cultural relics assets and literature review,the research mainly includes three parts:The first part addresses value measurement,asset pricing and asset accounting of immovable cultural relics;The second part deals with structured public property right,transaction of property right and income distribution of immovable cultural relics;The third partexpounds the financial system adjustment and transformation of governmentfunctions in the process of the capitalization reform of immovable cultural relics.Finally,combining with the above-mentioned three parts of research results,this research puts forward the comprehensive policy recommendations for the capitalization reform of immovable cultural relics and summarizes the research conclusions,forecasts further research prospects.The first part addresses value measurement,asset pricing and asset accounting of immovable cultural relics:Based on labor theory of value,human capital theory,land rent theory and production price theory of Marxist Political Economy,theoretical model and mathematical model of value measurement are built,and the total value of China’s immovable cultural relics is about 137.66 trillionthroughthe calculation of the model;According to Marxist Political Economy theory:the price is decided by value and fluctuated around the value,and this research proposes the influence factors and correction method,discusses non-market pricing mechanism and market pricing mechanism,construct show to build the market pricing of immovable cultural relics;Asset accounting of immovable cultural relics explores three paths as to system of national accounts(SNA)and the technical path for balance sheet of immovable cultural relics,proposes the establishment of balance sheet system based on PSR model and financial analysis index.The second part deals with structured.public property right,transaction of property right and income distribution of immovable cultural relics:The structured public property right of immovable cultural relics is based on "property rights" both in subjects of law and economics,and this research discusses the basic meaning and structure of public property right with the premise that public ownership plays dominant role in China,then discusses the legal form and economic form for public property right of immovable cultural relics.Transforming the legal form into economic form and correcting the status quoat the legal dimension and economic dimension,i.e."public property right is not public while private property is not private",which all depend on the establishment and improvement of public property right system for immovable cultural relics.The construction of triplepublic property right system is put forward accordingly;The study on transaction of public property right as to the immovable cultural relicspoints out that the construction of public property rights trading platform and its trading system is the base of its free flow,allocation,orderly restructuring.It also puts forward the main public property right trading market actors and market component.Additionally,this dissertation preliminarily suggests that the establishment of public property rights trading system should regulate the access conditions and standardize transaction processes of public property right;The part on income distribution of public property right of immovable cultural relics points out two kinds of revenue-generating paths and four mainbodies.The income distribution of immovable cultural relics includes initial distribution and redistribution,which give consideration to the coupling between"efficiency" and "equity",and finally the national sharing of immovable cultural relics could be realized.The third part is about the fiscal system adjustment and transformation of government functions in the capitalization process of immovable cultural relics.The fiscal system adjustment discussed three elements of the financial system-the administrative power,the fiscal power and the financial resources.The research firstly puts forward the core and logical starting point of fiscal system adjustmentin the capitalization reform of the immovable cultural relics-proposals as to the division of and adjustment of administrative power.Based on the summary of status quo and existing problems in the division of administrative power,the "legal list"," rights list ","duty list" and "department list" should be built to clear the principle of administrative power division framework.In addition,the research points out that the fiscal power and the financial resources should also be changed in the capitalization reform of the immovable cultural relics because of the revenue for transaction of property right;The research on transformation of government functions in the capitalization process of immovable cultural relics discussed the government function transformation,namely how to adjust the relationship between government and market and the relationship between government and society,moreover,how to promote market decentralization and society decentralization in the governance of the immovable cultural relics.To sum up,combining the above-mentioned three main research contents,the research proposes four comprehensive policy recommendations from improving the legal system,reforming the management system,improving the supporting system and building technical support platform in the capitalization reform of immovable cultural relics.Then,with practical cases,the research briefly explains how to solve the four difficult problems:land,development,capital and people’s livelihood in the process of the protection and utilization of immovable cultural relics by way of capitalization reform.Finally,the research summarizes nine main research conclusions and six research prospects. |
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